Phelan gave evidence to the panel earlier this month in a case that saw left-back Patrice Evra handed a four-match ban for his part in a post-match brawl with Chelsea groundstaff at Stamford Bridge last spring.

Part of United's claim was that within the brawl, which the FA panel concluded Evra was responsible for starting, Chelsea groundsman Sam Bethell used racist language towards the Red Devils defender, something he strenuously denies and was rejected by panel chairman Nicholas Stewart QC.

In his case notes, Stewart outlined major inconsistencies in the two written accounts submitted by Phelan prior to verbally giving evidence.

"Even before the hearing we did not feel able to place strong reliance on this evidence. Mike Phelan did not impress us," read the panel's findings, which have been made public by the FA.

The report claimed that if Phelan and then goalkeeping coach Richard Hartis had heard the comments Bethell was alleged to have made, it was implausible no-one else, specifically two black members of the Chelsea groundstaff close to the scene, would not have heard them and reported them.

"Aspects of this evidence raise questions about the reliability of their claims," the report states.

It is a damning verdict, only increased by the assessment of Evra's conduct which is said to be "unnecessary and gratuitously aggressive" as a result of a "far-fetched" view of a confrontation between United fitness coach Tony Strudwick and Jason Griffin, Chelsea's head groundsman.

Evra claimed he was worried for Strudwick's safety and barged into Griffin, who was carrying a pitchfork at the time.

The panel felt Evra's contention was "ridiculous" and the physical intervention that followed "could not be justified". It was that first attack which started the fracas and led to Evra being banned for such a lengthy period.

Although both Evra and Bethell are accused of "losing it", the panel found Griffin to be "frank, calm and sensible", with Strudwick "distinctly more likely than Mr Griffin to have become angry and aggressive".

Because of this perception, the panel also felt Evra had struck Bethell, something the France international refuted in an interview with MUTV last night.

"I am very angry about it because I didn't touch anybody," Evra told MUTV.

"Yet I have a four-game ban."

United are unlikely to be impressed, either with the findings, or them being made public.

Evra has received firm backing from United chief executive David Gill who, despite being an FA board member, spoke out against the disciplinary panel that imposed the punishment.

"We looked at the situation carefully and discussed it with Alex (Ferguson) and Patrice himself," said Gill.

"We were very disappointed by the size of the ban. We thought it was disproportionate and a poor decision.

"But we felt, given the games he would miss, the issues surrounding an appeal and the distraction it would cause at a key stage in the season, it would be better to take it on the chin and move on.

"Patrice is a wonderful character and I believe him 100% when he says he never hit the groundsman. He has our full support.

"We don't like the decision and we don't think it reflects other decisions for improper conduct charges being found. But we move on."

Evra is part of Ferguson's squad for United's Club World Cup campaign, which begins tomorrow against Gamba Osaka.

However, having served a one-match ban against Tottenham last Saturday after reaching five bookings for the campaign, he will not now be available until the January 11 when, ironically, Chelsea visit Old Trafford.